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        Case ID :
        GST

        The appeal was dismissed as barred by limitation, and the...

        High Court Orders Reassessment of GST Cancellation; Dismisses Appeal as Time-Barred, Cites Article 226 for Legal Review.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The appeal was dismissed as barred by limitation, and the doctrine of merger does not apply when an appeal is dismissed due to limitation. The merits were not examined by the Appellate Authority. The High Court retains jurisdiction under Article 226 to examine the legality and validity of the original authority's order. Considering the petitioner's assertion of bona fide reasons for the delay and willingness to pay outstanding dues with interest, subject to input tax credit, the matter is remitted back to the respondent for considering the petitioner's claim for revocation of GST cancellation after providing a reasonable opportunity.
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